Hu-Kang-Lo Oriental Design is a partnership owned by three individuals. The partners share profits and losses in the ratio of 30% to Hu, 40% to Kang and 30% to Lo. At 31 December 2015 the firm has the following on its balance sheet. On 31 December, Hu withdraws from the partnership. Assets Liabilities Cash $50 000 Accounts payable $ 88 000 Accounts receivable, net 12 000 Inventory 64 000 Partners' equity Equipment, net 86 000 Hu, capital 31 000 Kang, capital 49 000 Lo, capital 44 000 Total Assets $212 000 Total Liabilities and partner's $212 000 equity Required: Calculate Kang and Lo's capital balance after Hu's withdraws for the following three independent situations: 1. The partnership pays Hu cash of $5 000 and agrees to make a further payment later for the remainder of her equity in settlement of her partnership interest. Kang's capital balance is: Lo's capital balance is: 2. The partnership pays Hu $50 000 for the book value of her equity. Kang's capital balance is: Lo's capital balance is: 3. The partnership pays Hu $26 000 for the book value of her equity. Kang's capital balance is: Lo's capital balance is